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公允价值会计的引入将对企业利润带来较大的影响。本文对涉及企业利润的公允价值会计处理做了较为全面的归纳,并建议企业谨慎使用公允价值。
The introduction of fair value accounting will have a greater impact on corporate profits. This article has made a more comprehensive summary of the accounting treatment of fair value involved in corporate profits, and suggested that companies use the fair value with caution.